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2019 (2) TMI 586 - AT - Service TaxCENVAT Credit - input services - Business Support Service - principles of natural justice - Held that:- Both the authorities have not properly understood the entire transaction and treated the amount of cenvat credit availed as output tax of the appellant. Further, the appellant has availed the credit not on the basis of debit note issued to the sister concern but the same was availed on the basis of valid invoices issued by the respective service providers. The cenvat credit availed by the appellant have been understood as output tax of the appellant and consequently demanded the tax, interest along with imposition of penalty. Further, the appellant has availed the cenvat credit on the basis of invoices issued by the service providers which is a valid document in terms of Rule 9(1)(a) of the CENVAT Credit Rules - Further the appellant has submitted the detailed worksheets justifying the availment of cenvat credit from the sister concern on the basis of invoice issued by the service provider and the result of which clearly shows that the appellant has taken proportionate credit from the sister concerns, which is perfectly valid in accordance with rules. Appeal allowed - decided in favor of appellant.
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